The coding method of a moving image including multiple layers is typically called scalable coding or layer coding. The scalable coding performs prediction between layers, achieving a high coding efficiency. A layer free from the prediction between layers and serving as a reference layer is referred to as a base layer, and the other layers are referred to as enhanced layers. The scalable coding with a layer constructed of a view-point image is referred to as view scalable coding. In this case, the base layer is referred to as a base view, and the enhanced layer is referred to as a non-base view. Available besides the view scalable coding is the scalable coding with the layer constructed of a texture layer (image layer), and a depth layer (distance image layer) is referred to three-dimensional scalable coding.
In a case that the coding of a target layer (target view) and the coding of a reference layer (reference view) that is referenced by the target layer are performed, the reference region of a reference layered image that is referenced by the target layer needs to be limited. A technique (non-patent literature 1) is available in the related art to transfer the indication of limitation of parallel coding and a limited region (unreferenced region) as part of code data (parallel decoding information).